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<h1>Amendment to Section 80GGA expands eligible deductions for donations to approved social science and statistical research associations.</h1> Section 80GGA of the Income-tax Act is amended to broaden the scope of eligible deductions for donations. Effective April 1, 2011, the term 'scientific research association' is replaced with 'research association' in sub-section (2). Clause (aa) is revised to include donations to research associations focused on social science or statistical research, alongside universities. These associations must be approved under section 35(1)(iii) to qualify for deductions. This change applies from the assessment year 2011-2012 onwards, allowing deductions for contributions to approved research associations.